HF1021 • 2026

A bill for an act exempting the sale of dietary supplements from the sales tax.(Formerly HF 966 .)

Taxes

Passed Legislature

This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.

Sponsor: COMMITTEE ON WAYS AND MEANS
Last action: 2025-04-28
Official status: Subcommittee: Dawson, Bisignano, and Rowley. S.J. 916 .
Effective date: Not listed

Plain English Breakdown

Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.

A bill for an act exempting the sale of dietary supplements from the sales tax.(Formerly HF 966 .)

What This Bill Does

A bill for an act exempting the sale of dietary supplements from the sales tax.(Formerly HF 966 .)

Limits and Unknowns

This entry is temporarily using official source text because the generated explanation could not be confirmed against the official bill text during the last sync.

Bill History

2025-04-28 Iowa Legislature
Subcommittee: Dawson, Bisignano, and Rowley. S.J. 916 .
2025-04-23 Iowa Legislature
Read first time, referred to Ways and Means. S.J. 879 .
2025-04-23 Iowa Legislature
Message from House. S.J. 879 .
2025-04-23 Iowa Legislature
Immediate message. H.J. 1050 .
2025-04-23 Iowa Legislature
Passed House , yeas 81, nays 12. H.J. 1045 .
2025-04-22 Iowa Legislature
Fiscal note .
2025-04-17 Iowa Legislature
Introduced, placed on Ways and Means calendar. H.J. 986 .

Official Summary Text

A bill for an act exempting the sale of dietary supplements from the sales tax.(Formerly HF 966 .)

Current Bill Text

Read the full stored bill text

House

File

1021

-

Introduced

HOUSE

FILE

1021

BY

COMMITTEE

ON

WAYS

AND

MEANS

(SUCCESSOR

TO

HF

966)

A

BILL

FOR

An

Act

exempting

the

sale

of

dietary

supplements

from

the

sales

1

tax.

2

BE

IT

ENACTED

BY

THE

GENERAL

ASSEMBLY

OF

THE

STATE

OF

IOWA:

3

TLSB

1909HV

(1)

91

jm/jh

H.F.

1021

Section

1.

Section

423.3,

subsection

57,

unnumbered

1

paragraph

1,

Code

2025,

is

amended

to

read

as

follows:

2

The

sales

price

from

all

sales

of

food

and

food

ingredients

3

including

dietary

supplements

.

However,

as

used

in

this

4

subsection

,

a

sale

of

“food

and

food

ingredients”

does

not

5

include

a

sale

of

alcoholic

beverages

,

or

candy

,

or

dietary

6

supplements

;

food

sold

through

vending

machines;

or

sales

of

7

prepared

food,

soft

drinks,

or

tobacco.

For

the

purposes

of

8

this

subsection

:

9

EXPLANATION

10

The

inclusion

of

this

explanation

does

not

constitute

agreement

with

11

the

explanation’s

substance

by

the

members

of

the

general

assembly.

12

This

bill

exempts

the

sale

of

dietary

supplements

from

the

13

sales

tax.

“Dietary

supplement”

is

defined

in

Code

section

14

423.3(57)(c),

and

includes

vitamins

and

minerals.

By

operation

15

of

Code

section

423.6,

an

item

exempt

from

the

imposition

of

16

the

sales

tax

is

also

exempt

from

the

use

tax

imposed

in

Code

17

section

423.5.

18

-1-

LSB

1909HV

(1)

91

jm/jh

1/

1